Answer / Tajpal Singh

In SAP FI-CO (Financial Accounting & Controlling), Fixed Assets are classified as either Company Fixed Assets (OVH) or Shop Fixed Assets (SHF):
1. OVH (Company Fixed Assets): These are assets that are not directly related to the production process, such as office equipment, land, buildings, etc.
2. SHF (Shop Fixed Assets): These are assets that are integral parts of the production process, like machinery, tools, factory buildings, etc.

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